Social Security Handbook

Your work as a U.S. citizen or a U.S. resident outside the U.S.
for a foreign affiliate (See §964) of an American employer is covered
by Social Security if:

Your American employer arranges for coverage by entering
into an agreement with the Internal Revenue Service by filing IRS
Form 2032, Contract Coverage Under Title II
of the Social Security Act; and

The agreement applies to all U.S. citizens and all
U.S. residents employed outside the U.S. by the foreign affiliate.
The agreement also applies to all citizens and residents subsequently
employed by the affiliate if their work would be covered if performed
in the U.S.

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